Secondly, this kind of depreciation of fixed assets generally adopts the fixed-term depreciation method, also known as the straight-line method, which is a way to evenly allocate the depreciation of fixed assets to each period, and the depreciation accrued in each period is the same. Annual depreciation amount = (book value of fixed assets-estimated net salvage value)/depreciation period. Annual depreciation amount/12= monthly depreciation amount.
Third, the residual value is generally 3%-5% of the original price, which is determined by the enterprise itself and reported to the local competent tax authorities for the record. Fixed assets with lower value, such as air conditioners with RMB 65,438+RMB 0,999, are expected to have no residual value.
Supplement: Fixed assets standard: major production equipment and tools with unit value of more than 65,438+0,000 yuan and service life of more than 65,438+0 years; 2, does not belong to the main production equipment, but the unit value is more than 2000 yuan, the service life is more than 2 years.